Judgment of the Court (First Chamber) of 8 May 2019.#Staatssecretaris van Financiën v L.W. Geelen.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 9(2)(c) and (e) – Directive 2006/112/EC – Article 52(a) – Article 56(a) 1, sub k) – Provision of services – Place of taxable transactions – Tax connection – Interactive sessions of an erotic nature filmed and broadcast live via the Internet – Entertainment activity – Concept – Place where the services are physically performed.#Case C-568/17.

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Official record CELEX 62017CJ0568_SUM from European Union at Court of Justice of the European Union. Dated 8 May 2019. Status: decided.

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• Arrêt de la Cour (première chambre) du 8 mai 2019.#Staatssecretaris van Financiën contre L.W. Geelen.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Sixième directive 77/388/CEE – Article 9, paragraphe 2, sous c) et e) – Directive 2006/112/CE – Article 52, sous a) – Article 56, paragraphe 1, sous k) – Prestations de services – Lieu des opérations imposables – Rattachement fiscal – Sessions interactives à caractère érotique filmées et diffusées en direct par Internet – Activité de divertissement – Notion – Lieu où les prestations sont matériellement exécutées.#Affaire C-568/17.

  judgment · FR · 8 May 2019

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